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NY M80595




March 21, 2006

CLA-2-63:RR:NC:N3:351 M80595

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889, 9403.80.6040

Vicki Roye
Kuehne & Nagel
4985 Outland Center Drive
Suite 101
Memphis, TN 38118

RE: The tariff classification of a laundry hamper and a dorm caddy from China

Dear Ms. Roye:

In your letter dated January 25, 2006, you requested a tariff classification ruling on behalf of your client, Earle Industries, of Earle, Arkansas.

The two submitted samples are identified as a Mesh Laundry Hamper and a Dorm Caddy Textile Basket. The Mesh Laundry Hamper is a collapsible hamper that measures approximately 18” x 26”. It is constructed of polyester mesh with a collapsible wire spiral frame and features a zippered lid and webbed carrying straps.

The Dorm Caddy Textile Basket is a collapsible basket that measures approximately 8” x 12”. It is constructed of polyester mesh with a collapsible wire spiral frame and features a zippered lid and webbed carrying straps.

You refer to these two items as a set. It is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking.

The set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The hamper, for instance, may be used without the caddy. The caddy may be used by itself. The needs and activities are entirely independent of each other. Therefore, each item will be separately classified.

The applicable subheading for the Mesh Laundry Hamper will be 9403.80.6040, HTSUS, which provides for “Furniture of other materials, including cane, osier, bamboo, or similar materials: Other, Household.” The rate of duty will be Free.

The applicable subheading for the Dorm Caddy Textile Basket will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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